Section 117 of CGST Act, 2017 – Appeal to High Court
al if it is satisfied that a substantial question of law is involved. 5️⃣ High Court shall formulate the substantial question of law at the time of admission. 6️⃣ Appeal shall be heard only on such question, unless additional questions are framed. ✅ Meaning in Simple Words If a taxpayer or department is not satisfied with the order of the Appellate Tribunal: 👉 They can approach the High Court 👉 But only if there is a legal issue (not factual dispute) This ensures that High Court deals only with important legal questions. ⚖️ What is “Substantial Question of Law”? A substantial question of law means: ✔ Interpretation of GST law ✔ Applicability of legal provisions ✔ Validity of legal reasoning It does NOT include: ❌ Pure factual disputes ❌ Re-examination of evidence ⏳ Time Limit for Filing Appeal Particular Time Limit Filing appeal 180 days Delay condonation Allowed if sufficient cause shown Thus, delay may be condoned at discretion of High Court. 🏛 Who Can...